ARRA Incentive Funds Approval to Combine ARRA Balances into Regular - PDF document

6/6/2018 Financial Quality Assurance Department Title IV-D Issues Clerk's Summer Conference June 14, 2018 Indianapolis, IN Presented by: John Mallers, CPA ARRA Incentive Funds • Approval to Combine ARRA Balances into Regular Incentive Funds – No longer need to track separately • Method of Transfer – Complete Incentive Transfer Agreement • CSB will send partially completed Incentive Transfer Forms to Auditors • Auditors include dollar amounts and transfer date • Form only signed by Auditor for ARRA transfer – Write a check from ARRA fund into regular incentive fund Children thrive in safe, caring, supportive families and communities 1

6/6/2018 ARRA Incentive Funds • When to zero out the fund? – County must receive transfer form from CSB with before zeroing out accounts – Process must be completed by year end so that 12/31/18 cash balances will be zero. – Reported by Auditors on QIB. • Not reported on QIE – Auditor initiated Children thrive in safe, caring, supportive families and communities Quarterly Incentive Expenditure (QIE) • Report balances of all six incentive funds each quarter through the end of the year • Hope to have the IV-D Expenditure Portal updated by beginning of 2019. Children thrive in safe, caring, supportive families and communities 2

6/6/2018 Title IV-D Health Insurance • Type of Insurance – Fully Insured – Self Insured • General Rule – Considered paid when transferred – Claim in months with transfers only – Calculation complicated • Different rates • Inconsistent transfer dates and amounts • Causing large adjustments during FQA reviews Children thrive in safe, caring, supportive families and communities Title IV-D Health Insurance • New Method for Health Insurance Claiming – Consistent for all self-insured counties – Use of budgeted numbers • County-wide budgeted amount for health insurance / # employees enrolled / 12 months = • Budgeted cost per enrolled employee per month – Use for health insurance on MEC – Multiply by employee’s IV -D% to get eligible amount – Reconcile with transferred (actual) amount • County portion not employee portion Children thrive in safe, caring, supportive families and communities 3

6/6/2018 Title IV-D Health Insurance • Reconcile with Transferred (Actual) Amounts • County-wide transferred amount / # of employees enrolled / 12 months = • Actual cost per enrolled employee per month – Use for reconciliation between budgeted and transferred (actual) costs • Excel spreadsheet created for Title IV-D offices to reconcile – Reconciliation adjustment required if budgeted > transferred (actual) amount – Not required if budgeted ≤ transferred (actual) Children thrive in safe, caring, supportive families and communities Auditor Health Insurance Form Children thrive in safe, caring, supportive families and communities 4

6/6/2018 Auditor Health Insurance Form Children thrive in safe, caring, supportive families and communities Auditor Health Insurance Form Children thrive in safe, caring, supportive families and communities 5

6/6/2018 Auditor Health Insurance Form Children thrive in safe, caring, supportive families and communities Reconciliation Form Children thrive in safe, caring, supportive families and communities 6

6/6/2018 Title IV-D Health Insurance • Guidance to be released after Clerk’s Conference – Include Reconciliation Form – Sent out via email and posted on CSR • Auditor Health Insurance Form due to be completed and submitted to all Title IV-D agencies (Clerk, Prosecutor, and IV-D Court) by December 31 st of each year. • Copy of the form also to be submitted to CSB via email by December 31 st . Children thrive in safe, caring, supportive families and communities Questions Children thrive in safe, caring, supportive families and communities 7

6/6/2018 Contact Information John Mallers John.Mallers@dcs.in.gov Lisa R. Smith LisaRene.Smith@dcs.in.gov Financial Quality Assurance Department CSBQA@dcs.in.gov Children thrive in safe, caring, supportive families and communities 8